{"id":17382,"date":"2026-04-13T14:43:13","date_gmt":"2026-04-13T07:43:13","guid":{"rendered":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/?p=17382"},"modified":"2026-05-28T12:08:39","modified_gmt":"2026-05-28T05:08:39","slug":"ke-toan-noi-bo-la-gi","status":"publish","type":"post","link":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/tu-van-nghe-nghiep\/ke-toan-noi-bo-la-gi","title":{"rendered":"K\u1ebf To\u00e1n N\u1ed9i B\u1ed9 L\u00e0 G\u00ec? L\u00e0m Th\u1ebf N\u00e0o \u0110\u1ec3 Tr\u1edf Th\u00e0nh K\u1ebf To\u00e1n N\u1ed9i B\u1ed9 Gi\u1ecfi"},"content":{"rendered":"\n

Trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p, k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t gi\u00fap ban l\u00e3nh \u0111\u1ea1o n\u1eafm b\u1eaft t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c. V\u1eady k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec<\/strong> v\u00e0 l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 theo \u0111u\u1ed5i ngh\u1ec1 n\u00e0y? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch to\u00e0n di\u1ec7n v\u1ec1 vai tr\u00f2, c\u00f4ng vi\u1ec7c, k\u1ef9 n\u0103ng y\u00eau c\u1ea7u v\u00e0 l\u1ed9 tr\u00ecnh ph\u00e1t tri\u1ec3n s\u1ef1 nghi\u1ec7p trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n n\u1ed9i b\u1ed9.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
\n

T\u1ed5ng quan nhanh:<\/strong><\/p>\n

\u2013 K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 (Management Accountant) ph\u1ee5c v\u1ee5 nhu c\u1ea7u qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 doanh nghi\u1ec7p, kh\u00e1c v\u1edbi k\u1ebf to\u00e1n t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 b\u00ean ngo\u00e0i.<\/p>\n

\u2013 C\u00f4ng vi\u1ec7c ch\u00ednh g\u1ed3m: l\u1eadp b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb, ph\u00e2n t\u00edch chi ph\u00ed, l\u1eadp ng\u00e2n s\u00e1ch v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/p>\n

\u2013 Y\u00eau c\u1ea7u tr\u00ecnh \u0111\u1ed9 \u0110\u1ea1i h\u1ecdc ng\u00e0nh K\u1ebf to\u00e1n ho\u1eb7c T\u00e0i ch\u00ednh, \u01b0u ti\u00ean ch\u1ee9ng ch\u1ec9 CMA ho\u1eb7c ACCA.<\/p>\n<\/div>\n\n\n\n

1. K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec<\/h2>\n\n\n\n

K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 (Management Accounting hay Managerial Accounting) l\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m thu th\u1eadp, x\u1eed l\u00fd v\u00e0 cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p. Kh\u00e1c v\u1edbi k\u1ebf to\u00e1n t\u00e0i ch\u00ednh (Financial Accounting) \u2014 l\u1eadp b\u00e1o c\u00e1o theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) ho\u1eb7c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf (IFRS) cho c\u00e1c b\u00ean li\u00ean quan b\u00ean ngo\u00e0i nh\u01b0 c\u1ed5 \u0111\u00f4ng, ng\u00e2n h\u00e0ng, c\u01a1 quan thu\u1ebf \u2014 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 t\u1eadp trung v\u00e0o cung c\u1ea5p s\u1ed1 li\u1ec7u ph\u1ee5c v\u1ee5 ban gi\u00e1m \u0111\u1ed1c v\u00e0 c\u00e1c ph\u00f2ng ban trong n\u1ed9i b\u1ed9 c\u00f4ng ty.<\/p>\n\n\n\n

Theo Lu\u1eadt K\u1ebf to\u00e1n Vi\u1ec7t Nam 2015 (Lu\u1eadt s\u1ed1 88\/2015\/QH13), doanh nghi\u1ec7p c\u00f3 quy\u1ec1n t\u1ef1 t\u1ed5 ch\u1ee9c h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 b\u00e1o c\u00e1o k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng b\u1ecb r\u00e0ng bu\u1ed9c b\u1edfi m\u1eabu bi\u1ec3u c\u1ee9ng nh\u1eafc nh\u01b0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, m\u00e0 \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf linh ho\u1ea1t theo nhu c\u1ea7u qu\u1ea3n l\u00fd.<\/p>\n\n\n\n

Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ng\u00e0y c\u00e0ng quan tr\u1ecdng trong b\u1ed1i c\u1ea3nh c\u1ea1nh tranh kh\u1ed1c li\u1ec7t. Thay v\u00ec ch\u1ec9 ghi ch\u00e9p s\u1ed1 li\u1ec7u, k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 hi\u1ec7n \u0111\u1ea1i c\u00f2n \u0111\u00f3ng vai tr\u00f2 “c\u1ed1 v\u1ea5n t\u00e0i ch\u00ednh” (Financial Advisor) cho ban l\u00e3nh \u0111\u1ea1o, gi\u00fap ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 kinh doanh theo t\u1eebng s\u1ea3n ph\u1ea9m, b\u1ed9 ph\u1eadn, d\u1ef1 \u00e1n v\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u chi ph\u00ed.<\/p>\n\n\n\n

\n

“K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng ch\u1ec9 l\u00e0 ng\u01b0\u1eddi ghi ch\u00e9p s\u1ed1 li\u1ec7u, m\u00e0 l\u00e0 ng\u01b0\u1eddi k\u1ec3 c\u00e2u chuy\u1ec7n \u0111\u1eb1ng sau nh\u1eefng con s\u1ed1 \u2014 gi\u00fap doanh nghi\u1ec7p hi\u1ec3u m\u00ecnh \u0111ang \u1edf \u0111\u00e2u v\u00e0 c\u1ea7n \u0111i \u0111\u1ebfn \u0111\u00e2u.” \u2014 Theo IMA (Institute of Management Accountants)<\/p>\n<\/blockquote>\n\n\n\n

2. So s\u00e1nh k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/h2>\n\n\n\n

Nhi\u1ec1u ng\u01b0\u1eddi th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh. M\u1eb7c d\u00f9 c\u1ea3 hai \u0111\u1ec1u x\u1eed l\u00fd s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh, m\u1ee5c \u0111\u00edch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u00e0m vi\u1ec7c kh\u00e1c nhau \u0111\u00e1ng k\u1ec3. Hi\u1ec3u r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y gi\u00fap b\u1ea1n \u0111\u1ecbnh h\u01b0\u1edbng ngh\u1ec1 nghi\u1ec7p ch\u00ednh x\u00e1c h\u01a1n.<\/p>\n\n\n\n

\n
Ti\u00eau ch\u00ed<\/th>K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 (Management Accounting)<\/th>K\u1ebf to\u00e1n t\u00e0i ch\u00ednh (Financial Accounting)<\/th><\/tr><\/thead>
\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ee5c v\u1ee5<\/strong><\/td>Ban gi\u00e1m \u0111\u1ed1c, qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9<\/td>C\u1ed5 \u0111\u00f4ng, ng\u00e2n h\u00e0ng, c\u01a1 quan thu\u1ebf, nh\u00e0 \u0111\u1ea7u t\u01b0<\/td><\/tr>\n
Chu\u1ea9n m\u1ef1c \u00e1p d\u1ee5ng<\/strong><\/td>Kh\u00f4ng b\u1eaft bu\u1ed9c theo VAS\/IFRS, linh ho\u1ea1t theo doanh nghi\u1ec7p<\/td>B\u1eaft bu\u1ed9c theo VAS ho\u1eb7c IFRS<\/td><\/tr>\n
T\u00ednh ch\u1ea5t b\u00e1o c\u00e1o<\/strong><\/td>Chi ti\u1ebft theo b\u1ed9 ph\u1eadn, s\u1ea3n ph\u1ea9m, d\u1ef1 \u00e1n; h\u01b0\u1edbng t\u01b0\u01a1ng lai<\/td>T\u1ed5ng h\u1ee3p to\u00e0n doanh nghi\u1ec7p; ph\u1ea3n \u00e1nh qu\u00e1 kh\u1ee9<\/td><\/tr>\n
T\u1ea7n su\u1ea5t b\u00e1o c\u00e1o<\/strong><\/td>Linh ho\u1ea1t: h\u00e0ng ng\u00e0y, tu\u1ea7n, th\u00e1ng theo nhu c\u1ea7u<\/td>Theo k\u1ef3 quy \u0111\u1ecbnh: qu\u00fd, n\u0103m<\/td><\/tr>\n
T\u00ednh ph\u00e1p l\u00fd<\/strong><\/td>Kh\u00f4ng b\u1eaft bu\u1ed9c c\u00f4ng b\u1ed1<\/td>B\u1eaft bu\u1ed9c n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc<\/td><\/tr>\n
Tr\u1ecdng t\u00e2m ph\u00e2n t\u00edch<\/strong><\/td>Chi ph\u00ed, gi\u00e1 th\u00e0nh, hi\u1ec7u qu\u1ea3 v\u1eadn h\u00e0nh, d\u1ef1 b\u00e1o<\/td>Doanh thu, l\u1ee3i nhu\u1eadn, t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

M\u1ed9t \u0111i\u1ec3m quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd l\u00e0 t\u1ea1i Vi\u1ec7t Nam, nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SME) kh\u00f4ng ph\u00e2n chia r\u00f5 r\u00e0ng gi\u1eefa hai b\u1ed9 ph\u1eadn n\u00e0y. M\u1ed9t k\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u1ec3 \u0111\u1ea3m nh\u1eadn c\u1ea3 vai tr\u00f2 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9. Tuy nhi\u00ean, t\u1ea1i c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn nh\u01b0 Vingroup, Masan, H\u00f2a Ph\u00e1t, FPT, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c ri\u00eang bi\u1ec7t v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean bi\u1ec7t.<\/p>\n\n\n\n

3. C\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 c\u1ee7a k\u1ebf to\u00e1n n\u1ed9i b\u1ed9<\/h2>\n\n\n\n

C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 r\u1ea5t \u0111a d\u1ea1ng v\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4, ng\u00e0nh ngh\u1ec1 c\u1ee7a doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c nhi\u1ec7m v\u1ee5 ch\u00ednh m\u00e0 m\u1ed9t k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 th\u01b0\u1eddng \u0111\u1ea3m nh\u1eadn h\u00e0ng ng\u00e0y.<\/p>\n\n\n\n

L\u1eadp b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb:<\/strong> K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb ph\u1ee5c v\u1ee5 ban gi\u00e1m \u0111\u1ed1c, bao g\u1ed3m b\u00e1o c\u00e1o doanh thu theo k\u00eanh b\u00e1n h\u00e0ng, b\u00e1o c\u00e1o chi ph\u00ed theo b\u1ed9 ph\u1eadn, b\u00e1o c\u00e1o l\u00e3i l\u1ed7 theo s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5, v\u00e0 b\u00e1o c\u00e1o hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 (ROI). T\u1ea7n su\u1ea5t b\u00e1o c\u00e1o linh ho\u1ea1t t\u1eeb h\u00e0ng ng\u00e0y \u0111\u1ebfn h\u00e0ng th\u00e1ng t\u00f9y y\u00eau c\u1ea7u qu\u1ea3n l\u00fd.<\/p>\n\n\n\n

Ph\u00e2n t\u00edch chi ph\u00ed v\u00e0 gi\u00e1 th\u00e0nh:<\/strong> \u0110\u00e2y l\u00e0 nhi\u1ec7m v\u1ee5 c\u1ed1t l\u00f5i c\u1ee7a k\u1ebf to\u00e1n n\u1ed9i b\u1ed9. H\u1ecd ph\u00e2n lo\u1ea1i chi ph\u00ed th\u00e0nh bi\u1ebfn ph\u00ed (variable cost) v\u00e0 \u0111\u1ecbnh ph\u00ed (fixed cost), t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p (job costing, process costing, ho\u1eb7c activity-based costing \u2014 ABC), v\u00e0 ph\u00e2n t\u00edch bi\u1ebfn \u0111\u1ed9ng chi ph\u00ed (variance analysis) so v\u1edbi k\u1ebf ho\u1ea1ch.<\/p>\n\n\n\n

\u2013 L\u1eadp v\u00e0 gi\u00e1m s\u00e1t ng\u00e2n s\u00e1ch (budgeting) h\u00e0ng n\u0103m, qu\u00fd, th\u00e1ng cho t\u1eebng ph\u00f2ng ban.<\/p>\n\n\n\n

\u2013 Ph\u00e2n t\u00edch \u0111i\u1ec3m h\u00f2a v\u1ed1n (break-even analysis) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ea3n l\u01b0\u1ee3ng t\u1ed1i thi\u1ec3u c\u1ea7n b\u00e1n.<\/p>\n\n\n\n

\u2013 \u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 qua c\u00e1c ch\u1ec9 s\u1ed1 NPV, IRR, Payback Period.<\/p>\n\n\n\n

\u2013 X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 (Internal Control) theo khung COSO.<\/p>\n\n\n\n

\u2013 H\u1ed7 tr\u1ee3 \u0111\u1ecbnh gi\u00e1 s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 d\u1ef1a tr\u00ean ph\u00e2n t\u00edch chi ph\u00ed v\u00e0 th\u1ecb tr\u01b0\u1eddng.<\/p>\n\n\n\n

Ngo\u00e0i ra, k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u00f2n ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (Internal Audit) \u0111\u1ec3 r\u00e0 so\u00e1t quy tr\u00ecnh, ph\u00e1t hi\u1ec7n r\u1ee7i ro v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u1ea3i ti\u1ebfn. Trong c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng trong vi\u1ec7c ki\u1ec3m so\u00e1t chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung. \u0110\u1ec3 hi\u1ec3u th\u00eam v\u1ec1 c\u00e1c v\u1ecb tr\u00ed li\u00ean quan trong ng\u00e0nh k\u1ebf to\u00e1n, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o b\u00e0i vi\u1ebft K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 g\u00ec<\/a> tr\u00ean CareerLink.<\/p>\n\n\n\n

\n

L\u01b0u \u00fd quan tr\u1ecdng:<\/strong> K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng ph\u1ea3i l\u00e0 “k\u1ebf to\u00e1n hai s\u1ed5” (m\u1ed9t b\u1ed9 s\u1ed5 th\u1eadt, m\u1ed9t b\u1ed9 s\u1ed5 gi\u1ea3). \u0110\u00e2y l\u00e0 hi\u1ec3u l\u1ea7m ph\u1ed5 bi\u1ebfn. K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb h\u1ee3p ph\u00e1p, \u0111\u01b0\u1ee3c Lu\u1eadt K\u1ebf to\u00e1n 2015 c\u00f4ng nh\u1eadn, nh\u1eb1m ph\u1ee5c v\u1ee5 nhu c\u1ea7u qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p. M\u1ecdi h\u00ecnh th\u1ee9c l\u00e0m hai b\u1ed9 s\u1ed5 \u0111\u1ec3 tr\u1ed1n thu\u1ebf \u0111\u1ec1u vi ph\u1ea1m ph\u00e1p lu\u1eadt theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP.<\/p>\n<\/div>\n\n\n\n

4. Y\u00eau c\u1ea7u k\u1ef9 n\u0103ng v\u00e0 tr\u00ecnh \u0111\u1ed9<\/h2>\n\n\n\n
\"\"<\/figure>\n\n\n\n

\u0110\u1ec3 tr\u1edf th\u00e0nh k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 (Management Accountant) chuy\u00ean nghi\u1ec7p, b\u1ea1n c\u1ea7n trang b\u1ecb c\u1ea3 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n l\u1eabn k\u1ef9 n\u0103ng ph\u00e2n t\u00edch. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 m\u00e0 nh\u00e0 tuy\u1ec3n d\u1ee5ng th\u01b0\u1eddng \u0111\u1eb7t ra.<\/p>\n\n\n\n

V\u1ec1 tr\u00ecnh \u0111\u1ed9 h\u1ecdc v\u1ea5n<\/strong>, h\u1ea7u h\u1ebft doanh nghi\u1ec7p y\u00eau c\u1ea7u t\u1ed1i thi\u1ec3u b\u1eb1ng C\u1eed nh\u00e2n ng\u00e0nh K\u1ebf to\u00e1n (Accounting), T\u00e0i ch\u00ednh (Finance), ho\u1eb7c Qu\u1ea3n tr\u1ecb kinh doanh (Business Administration). C\u00e1c tr\u01b0\u1eddng \u0111\u00e0o t\u1ea1o k\u1ebf to\u00e1n uy t\u00edn t\u1ea1i Vi\u1ec7t Nam bao g\u1ed3m \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf TP.HCM (UEH), \u0110\u1ea1i h\u1ecdc Ngo\u1ea1i th\u01b0\u01a1ng, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh, \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf Qu\u1ed1c d\u00e2n (NEU).<\/p>\n\n\n\n

V\u1ec1 ch\u1ee9ng ch\u1ec9 chuy\u00ean nghi\u1ec7p<\/strong>, k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 cao n\u1ebfu s\u1edf h\u1eefu c\u00e1c ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf sau:<\/p>\n\n\n\n

\u2013 CMA (Certified Management Accountant) do IMA c\u1ea5p \u2014 ch\u1ee9ng ch\u1ec9 chuy\u00ean bi\u1ec7t nh\u1ea5t cho k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb.<\/p>\n\n\n\n

\u2013 ACCA (Association of Chartered Certified Accountants) \u2014 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf to\u00e0n di\u1ec7n.<\/p>\n\n\n\n

\u2013 CPA Vi\u1ec7t Nam do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p \u2014 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n trong n\u01b0\u1edbc.<\/p>\n\n\n\n

\u2013 CIA (Certified Internal Auditor) do IIA c\u1ea5p \u2014 ph\u00f9 h\u1ee3p n\u1ebfu k\u1ebft h\u1ee3p vai tr\u00f2 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/p>\n\n\n\n

V\u1ec1 k\u1ef9 n\u0103ng k\u1ef9 thu\u1eadt, k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u1ea7n th\u00e0nh th\u1ea1o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn t\u1ea1i Vi\u1ec7t Nam nh\u01b0 MISA, SAP, Oracle ERP, ho\u1eb7c Fast Accounting. K\u1ef9 n\u0103ng Excel n\u00e2ng cao (pivot table, VLOOKUP, Power Query) l\u00e0 b\u1eaft bu\u1ed9c, v\u00e0 ng\u00e0y c\u00e0ng nhi\u1ec1u doanh nghi\u1ec7p y\u00eau c\u1ea7u bi\u1ebft s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 Business Intelligence (BI) nh\u01b0 Power BI, Tableau \u0111\u1ec3 tr\u1ef1c quan h\u00f3a d\u1eef li\u1ec7u t\u00e0i ch\u00ednh.<\/p>\n\n\n\n

B\u00ean c\u1ea1nh \u0111\u00f3, k\u1ef9 n\u0103ng m\u1ec1m \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng kh\u00f4ng k\u00e9m. K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u1ea7n kh\u1ea3 n\u0103ng ph\u00e2n t\u00edch v\u00e0 t\u01b0 duy ph\u1ea3n bi\u1ec7n \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 s\u1ed1 li\u1ec7u, k\u1ef9 n\u0103ng giao ti\u1ebfp \u0111\u1ec3 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o cho ban l\u00e3nh \u0111\u1ea1o kh\u00f4ng chuy\u00ean t\u00e0i ch\u00ednh, v\u00e0 kh\u1ea3 n\u0103ng l\u00e0m vi\u1ec7c d\u01b0\u1edbi \u00e1p l\u1ef1c cao trong c\u00e1c giai \u0111o\u1ea1n \u0111\u00f3ng s\u1ed5 cu\u1ed1i k\u1ef3.<\/p>\n\n\n\n

5. M\u1ee9c l\u01b0\u01a1ng v\u00e0 l\u1ed9 tr\u00ecnh th\u0103ng ti\u1ebfn<\/h2>\n\n\n\n

M\u1ee9c l\u01b0\u01a1ng k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i Vi\u1ec7t Nam ph\u1ee5 thu\u1ed9c v\u00e0o kinh nghi\u1ec7m, ch\u1ee9ng ch\u1ec9, quy m\u00f4 doanh nghi\u1ec7p v\u00e0 ng\u00e0nh ngh\u1ec1. Nh\u00ecn chung, k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 m\u1ee9c l\u01b0\u01a1ng cao h\u01a1n k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p th\u00f4ng th\u01b0\u1eddng do y\u00eau c\u1ea7u k\u1ef9 n\u0103ng ph\u00e2n t\u00edch cao h\u01a1n.<\/p>\n\n\n\n

\n
V\u1ecb tr\u00ed<\/th>Kinh nghi\u1ec7m<\/th>M\u1ee9c l\u01b0\u01a1ng tham kh\u1ea3o<\/th><\/tr><\/thead>
K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 (Junior)<\/td>0\u20132 n\u0103m<\/td>8\u201314 tri\u1ec7u VN\u0110\/th\u00e1ng<\/td><\/tr>
K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 (Senior)<\/td>3\u20135 n\u0103m<\/td>14\u201325 tri\u1ec7u VN\u0110\/th\u00e1ng<\/td><\/tr>
Tr\u01b0\u1edfng nh\u00f3m k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/td>5\u20138 n\u0103m<\/td>25\u201340 tri\u1ec7u VN\u0110\/th\u00e1ng<\/td><\/tr>
K\u1ebf to\u00e1n tr\u01b0\u1edfng \/ Controller<\/td>8\u201312 n\u0103m<\/td>35\u201360 tri\u1ec7u VN\u0110\/th\u00e1ng<\/td><\/tr>
CFO (Gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh)<\/td>12+ n\u0103m<\/td>50\u2013150+ tri\u1ec7u VN\u0110\/th\u00e1ng<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

L\u1ed9 tr\u00ecnh th\u0103ng ti\u1ebfn \u0111i\u1ec3n h\u00ecnh c\u1ee7a k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 b\u1eaft \u0111\u1ea7u t\u1eeb v\u1ecb tr\u00ed nh\u00e2n vi\u00ean k\u1ebf to\u00e1n (Accountant), sau \u0111\u00f3 ti\u1ebfn l\u00ean k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 chuy\u00ean tr\u00e1ch, r\u1ed3i tr\u01b0\u1edfng nh\u00f3m k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb (Management Accounting Supervisor), ti\u1ebfp \u0111\u1ebfn l\u00e0 K\u1ebf to\u00e1n tr\u01b0\u1edfng (Chief Accountant) ho\u1eb7c Financial Controller, v\u00e0 \u0111\u1ec9nh cao l\u00e0 CFO (Chief Financial Officer). N\u1ebfu b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm c\u01a1 h\u1ed9i trong ng\u00e0nh k\u1ebf to\u00e1n, h\u00e3y kh\u00e1m ph\u00e1 c\u00e1c v\u1ecb tr\u00ed t\u1ea1i chuy\u00ean m\u1ee5c K\u1ebf to\u00e1n – Ki\u1ec3m to\u00e1n tr\u00ean CareerLink<\/a>.<\/p>\n\n\n\n

Nh\u1eefng ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 CMA ho\u1eb7c ACCA th\u01b0\u1eddng \u0111\u01b0\u1ee3c xem x\u00e9t th\u0103ng ti\u1ebfn nhanh h\u01a1n v\u00e0 c\u00f3 m\u1ee9c l\u01b0\u01a1ng cao h\u01a1n 20\u201340% so v\u1edbi \u0111\u1ed3ng nghi\u1ec7p c\u00f9ng kinh nghi\u1ec7m nh\u01b0ng kh\u00f4ng c\u00f3 ch\u1ee9ng ch\u1ec9. \u0110\u1eb7c bi\u1ec7t t\u1ea1i c\u00e1c c\u00f4ng ty FDI v\u00e0 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf g\u1ea7n nh\u01b0 l\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c cho c\u00e1c v\u1ecb tr\u00ed qu\u1ea3n l\u00fd.<\/p>\n\n\n\n

\n

L\u1eddi khuy\u00ean ph\u00e1t tri\u1ec3n s\u1ef1 nghi\u1ec7p:<\/strong> Ngo\u00e0i ch\u1ee9ng ch\u1ec9 chuy\u00ean m\u00f4n, k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 n\u00ean h\u1ecdc th\u00eam ki\u1ebfn th\u1ee9c v\u1ec1 ng\u00e0nh ngh\u1ec1 m\u00e0 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng. M\u1ed9t k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 hi\u1ec3u r\u00f5 quy tr\u00ecnh s\u1ea3n xu\u1ea5t, chu\u1ed7i cung \u1ee9ng ho\u1eb7c m\u00f4 h\u00ecnh kinh doanh s\u1ebd ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p th\u1ef1c t\u1ebf h\u01a1n nhi\u1ec1u.<\/p>\n<\/div>\n\n\n\n

6. Th\u1ecb tr\u01b0\u1eddng ngh\u1ec1 K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 tr\u00ean CareerLink (2026)<\/h2>\n\n\n\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ee9c tranh t\u1ed5ng quan th\u1ecb tr\u01b0\u1eddng tuy\u1ec3n d\u1ee5ng v\u1ecb tr\u00ed k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 d\u1ef1a tr\u00ean d\u1eef li\u1ec7u c\u1eadp nh\u1eadt t\u1eeb CareerLink n\u0103m 2026. S\u1ed1 li\u1ec7u ph\u1ea3n \u00e1nh tin \u0111\u0103ng th\u1ef1c t\u1ebf v\u00e0 l\u00e0 tham chi\u1ebfu h\u1eefu \u00edch cho \u1ee9ng vi\u00ean \u0111\u1ecbnh h\u01b0\u1edbng ngh\u1ec1 nghi\u1ec7p.<\/p>\n\n\n\n\n\n\n
Ch\u1ec9 s\u1ed1<\/th>D\u1eef li\u1ec7u CareerLink 2026<\/th><\/tr>\n<\/thead>\n
T\u1ed5ng s\u1ed1 tin tuy\u1ec3n d\u1ee5ng \u0111ang m\u1edf<\/strong><\/td>306 tin tuy\u1ec3n d\u1ee5ng \u0111ang m\u1edf tr\u00ean CareerLink 2026<\/td><\/tr>\n
M\u1ee9c l\u01b0\u01a1ng tham chi\u1ebfu theo c\u1ea5p b\u1eadc<\/strong><\/td>Trung b\u00ecnh Trung b\u00ecnh 13 tri\u1ec7u\/th\u00e1ng (theo c\u1ea5p: K\u1ebf to\u00e1n vi\u00ean 8\u201312 tri\u1ec7u | Senior 14\u201320 tri\u1ec7u | K\u1ebf to\u00e1n tr\u01b0\u1edfng 25\u201345 tri\u1ec7u\/th\u00e1ng)<\/td><\/tr>\n
Top v\u1ecb tr\u00ed c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c tuy\u1ec3n nhi\u1ec1u<\/strong><\/td>H\u1ed3 Ch\u00ed Minh | H\u00e0 N\u1ed9i | \u0110\u00e0 N\u1eb5ng | Long An | B\u00e0 R\u1ecba – V\u0169ng T\u00e0u<\/td><\/tr>\n
Khu v\u1ef1c tuy\u1ec3n d\u1ee5ng t\u1eadp trung<\/strong><\/td>H\u1ed3 Ch\u00ed Minh | H\u00e0 N\u1ed9i | \u0110\u00e0 N\u1eb5ng | Long An | B\u00e0 R\u1ecba – V\u0169ng T\u00e0u<\/td><\/tr>\n
Doanh nghi\u1ec7p \u0111\u0103ng tuy\u1ec3n ti\u00eau bi\u1ec3u<\/strong><\/td>CareerLink’s Client | C\u00d4NG TY TNHH C\u00d4NG NGH\u1ec6 TANIXA | C\u00f4ng Ty TNHH \u0110\u1ea1i L\u00fd Thu\u1ebf H\u1ee3p Lu\u1eadt | C\u00f4ng Ty C\u1ed5 Ph\u1ea7n T\u1eadp \u0110o\u00e0n Minh Anh (MIAN GROUP) | C\u00f4ng Ty TNHH Th\u1eddi Trang & M\u1ef9 Ph\u1ea9m \u00c2u Ch\u00e2u (Au Chau Fashion & Cosmetic Company – ACFC)<\/td><\/tr>\n
K\u1ef9 n\u0103ng v\u00e0 ch\u1ee9ng ch\u1ec9 \u0111\u01b0\u1ee3c \u01b0u ti\u00ean<\/strong><\/td>Ph\u1ea7n m\u1ec1m Misa SME, Fast, Bravo | Hi\u1ec3u Lu\u1eadt Thu\u1ebf GTGT\/TNDN\/TNCN | Th\u00f4ng t\u01b0 78\/2021 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed | VAS (Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam) | Excel: VLOOKUP, PivotTable, SUMIFS<\/td><\/tr>\n
Xu h\u01b0\u1edbng tuy\u1ec3n d\u1ee5ng 2026<\/strong><\/td>\u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78\/2021 v\u00e0 chu\u1ea9n IFRS \u0111ang \u0111\u1ea9y nhu c\u1ea7u k\u1ebf to\u00e1n hi\u1ec3u c\u1ea3 2 chu\u1ea9n (VAS + IFRS).<\/td><\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
\n

G\u1ee3i \u00fd t\u1eeb d\u1eef li\u1ec7u CareerLink 2026<\/strong><\/p>\n

\u2013 \u1ee8ng vi\u00ean n\u00ean \u0111\u1ed1i chi\u1ebfu k\u1ef9 n\u0103ng v\u00e0 ch\u1ee9ng ch\u1ec9 c\u00e1 nh\u00e2n v\u1edbi y\u00eau c\u1ea7u th\u1ef1c t\u1ebf trong tin \u0111\u0103ng m\u1edbi nh\u1ea5t t\u1ea1i chuy\u00ean m\u1ee5c t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

\u2013 M\u1ee9c l\u01b0\u01a1ng tr\u00ean l\u00e0 d\u1ea3i tham chi\u1ebfu \u2014 thu nh\u1eadp th\u1ef1c t\u1ebf ph\u1ee5 thu\u1ed9c quy m\u00f4 doanh nghi\u1ec7p, v\u1ecb tr\u00ed \u0111\u1ecba l\u00fd v\u00e0 kinh nghi\u1ec7m c\u1ee5 th\u1ec3.<\/p>\n

\u2013 \u0110\u1ea7u t\u01b0 ch\u1ee9ng ch\u1ec9 chuy\u00ean ng\u00e0nh v\u00e0 ngo\u1ea1i ng\u1eef l\u00e0 c\u00e1ch hi\u1ec7u qu\u1ea3 nh\u1ea5t \u0111\u1ec3 v\u01b0\u1ee3t l\u00ean trung v\u1ecb l\u01b0\u01a1ng.<\/p>\n<\/div>\n\n\n\n

7. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n\n\n\n

1. K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 c\u1ea7n ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 kh\u00f4ng?<\/em><\/strong><\/p>\n\n\n\n

Theo Lu\u1eadt K\u1ebf to\u00e1n 2015, ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n (CPA Vi\u1ec7t Nam) ch\u1ec9 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi k\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng b\u1eaft bu\u1ed9c c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1, nh\u01b0ng s\u1edf h\u1eefu CMA ho\u1eb7c ACCA l\u00e0 l\u1ee3i th\u1ebf l\u1edbn khi \u1ee9ng tuy\u1ec3n v\u00e0 th\u0103ng ti\u1ebfn.<\/p>\n\n\n\n

2. K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 kh\u00e1c g\u00ec ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9?<\/em><\/strong><\/p>\n\n\n\n

K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 t\u1eadp trung l\u1eadp b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb v\u00e0 ph\u00e2n t\u00edch chi ph\u00ed \u0111\u1ec3 h\u1ed7 tr\u1ee3 quy\u1ebft \u0111\u1ecbnh kinh doanh. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (Internal Audit) th\u00ec \u0111\u00e1nh gi\u00e1 t\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, r\u00e0 so\u00e1t tu\u00e2n th\u1ee7 quy tr\u00ecnh v\u00e0 ph\u00e1t hi\u1ec7n r\u1ee7i ro gian l\u1eadn. Hai b\u1ed9 ph\u1eadn n\u00e0y ph\u1ed1i h\u1ee3p nh\u01b0ng c\u00f3 ch\u1ee9c n\u0103ng ri\u00eang bi\u1ec7t.<\/p>\n\n\n\n

3. Sinh vi\u00ean m\u1edbi ra tr\u01b0\u1eddng c\u00f3 th\u1ec3 l\u00e0m k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ngay kh\u00f4ng?<\/em><\/strong><\/p>\n\n\n\n

Th\u01b0\u1eddng th\u00ec c\u00e1c doanh nghi\u1ec7p y\u00eau c\u1ea7u \u00edt nh\u1ea5t 1\u20132 n\u0103m kinh nghi\u1ec7m k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p tr\u01b0\u1edbc khi chuy\u1ec3n sang k\u1ebf to\u00e1n n\u1ed9i b\u1ed9. Sinh vi\u00ean m\u1edbi ra tr\u01b0\u1eddng n\u00ean b\u1eaft \u0111\u1ea7u t\u1eeb v\u1ecb tr\u00ed k\u1ebf to\u00e1n vi\u00ean (Staff Accountant) \u0111\u1ec3 t\u00edch l\u0169y ki\u1ebfn th\u1ee9c th\u1ef1c t\u1ebf, sau \u0111\u00f3 m\u1edbi chuy\u00ean s\u00e2u v\u00e0o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb khi \u0111\u00e3 n\u1eafm v\u1eefng quy tr\u00ecnh k\u1ebf to\u00e1n c\u01a1 b\u1ea3n.<\/p>\n\n\n\n

K\u1ebf to\u00e1n n\u1ed9i b\u1ed9<\/strong> l\u00e0 v\u1ecb tr\u00ed chi\u1ebfn l\u01b0\u1ee3c trong h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh doanh nghi\u1ec7p, \u0111\u00f2i h\u1ecfi kh\u1ea3 n\u0103ng ph\u00e2n t\u00edch s\u00e2u v\u00e0 t\u01b0 duy kinh doanh nh\u1ea1y b\u00e9n. \u0110\u1ec3 tr\u1edf th\u00e0nh k\u1ebf to\u00e1n n\u1ed9i b\u1ed9<\/strong> chuy\u00ean nghi\u1ec7p, b\u1ea1n c\u1ea7n n\u1ec1n t\u1ea3ng k\u1ebf to\u00e1n v\u1eefng ch\u1eafc, b\u1ed5 sung ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf nh\u01b0 CMA ho\u1eb7c ACCA, v\u00e0 kh\u00f4ng ng\u1eebng c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c v\u1ec1 c\u00f4ng c\u1ee5 ph\u00e2n t\u00edch d\u1eef li\u1ec7u hi\u1ec7n \u0111\u1ea1i. H\u00e3y b\u1eaft \u0111\u1ea7u b\u1eb1ng vi\u1ec7c x\u00e2y d\u1ef1ng kinh nghi\u1ec7m k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, r\u1ed3i t\u1eebng b\u01b0\u1edbc chuy\u00ean s\u00e2u v\u00e0o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb.<\/p>\n\n\n\n

Minh An<\/strong><\/p>\n\n\n\n

B\u00e0i vi\u1ebft mang t\u00ednh ch\u1ea5t tham kh\u1ea3o, y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 c\u00f3 th\u1ec3 kh\u00e1c nhau t\u00f9y theo doanh nghi\u1ec7p v\u00e0 ng\u00e0nh ngh\u1ec1.<\/em><\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec, c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 v\u00e0 c\u00e1ch tr\u1edf th\u00e0nh k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 chuy\u00ean nghi\u1ec7p. T\u00ecm hi\u1ec3u ngay y\u00eau c\u1ea7u k\u1ef9 n\u0103ng v\u00e0 l\u1ed9 tr\u00ecnh th\u0103ng ti\u1ebfn!<\/p>\n","protected":false},"author":58,"featured_media":17409,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[98],"class_list":["post-17382","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tu-van-nghe-nghiep","tag-kien-thuc-nganh"],"_links":{"self":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/17382","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/comments?post=17382"}],"version-history":[{"count":11,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/17382\/revisions"}],"predecessor-version":[{"id":22402,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/17382\/revisions\/22402"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media\/17409"}],"wp:attachment":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media?parent=17382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/categories?post=17382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/tags?post=17382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}